88-2174 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

                                                                                    :           Appeal No. 88 2174

COLLECTION DIVISION OF THE                          :

            UTAH STATE TAX COMMISSION,            :           Acct No. XXXXX

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission pursuant to the Rules of Administrative Procedure and the Administrative Procedures Act for informal adjudicative proceedings.  The Petitioner has requested a waiver of the penalty associated with the late filing of the XXXXX income tax return.  The Petitioner states that the penalty was assessed due to an addition error of $$$$$.  The penalty and interest totaling $$$$$ is harsh and should not be applied for such a minuscule mistake on the return.

            The Tax Commission after reviewing the record of the Petitioner finds that the return was timely filed on XXXXX.  However, the tax due was $$$$$ and only $$$$$ had been withheld.  This leaves a balance due of $$$$$.  This amount was not paid until the latter part of XXXXX.  Because of the nonpayment of the amount due at the time of the filing of the return a $$$$$ late payment fee was assessed along with interest.  The Petitioner has paid the $$$$$ in two payments, one for $$$$$ paid XXXXX, and the other for $$$$$ paid XXXXX.  The additional XXXXX was paid XXXXX. After reviewing the evidence and arguments presented by the Petitioner, the Tax Commission doesn't find any grounds upon which a waiver request be granted.  It is so ordered.

            DATED this 6 day of April, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

ABSENT

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner